Article Per Year (5 Year)
p-Index From 2021 - 2026
2.873
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Abdidas Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains International Journal of Science and Society (IJSOC) Jurnal Riset Akuntansi Journal of Economics and Management Scienties IIJSE Sriwijaya Accounting Community Services
Rudy Usman
Fakultas Ekonomi Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Implementation of Green Accounting for MSMEs in and Outside the Mining Areas Palu City Ramadhan, Sahrul; Usman, Rudy; Indrisari, Rahayu; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9369

Abstract

This study aims to analyze the implementation of green accounting in MSMEs operating in the Poboya mining area and outside the mining area in Palu City. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews with six MSME informants from various business types. The results showed striking differences in environmental awareness, waste management, and readiness to implement green accounting. MSMEs in the mining area have a reactive environmental awareness due to exposure to the impacts of pollution, while MSMEs outside the mining area have a normative awareness driven by social values and business image. Waste management practices in MSMEs within the mining area emphasize pollution mitigation, while MSMEs outside the mining area focus on efficient use of materials. The study also found that all MSMEs have not implemented formal environmental cost recording due to limited knowledge and the absence of simple guidelines for green accounting. Nevertheless, all informants stated that the implementation of green accounting is important for business sustainability and environmental preservation. These findings emphasize the need for education, mentoring, and a simple recording model tailored to the capacity of MSMEs to support the implementation of green accounting in the future.
Analysis of Social and Environmental Impact of the Existence of PT Citra Palu Mineral (CPM) Gold Mine on the Community in Poboya Village Maulana, Alif; Usman, Rudy; Mustamin, Mustamin; Zahra, Femilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9389

Abstract

This study aims to analyze the social, economic, and environmental impacts of PT Citra Palu Minerals (CPM) mining activities on the surrounding communities in Poboya Village, and to evaluate the extent to which the company implements environmental accounting in its practices and reporting. Using a qualitative, case study-based approach, this study combines in-depth interviews, field observations, and analysis of company documents, particularly CPM's sustainability report. The results indicate that mining activities have transformed the livelihood structure of local communities, from previously dependent on the agricultural sector and traditional activities to dependent on the mining industry. However, promised employment opportunities have not been fully absorbed due to limited education and skills of local communities, leading to demands for a Community Mining Area (WPR) as a form of economic resistance and survival strategy. Field findings also revealed serious complaints regarding dust pollution and declining river water quality, which have prompted the community to switch to using drilled wells as an alternative water source. Although CPM's sustainability report lists health, reclamation, and environmental management programs, the community believes that the real impact on quality of life has not been fully realized. From an environmental accounting perspective, the company has recorded an environmental budget, but the information presented does not comprehensively reflect the effectiveness of its ecological impact control. This research confirms that the sustainability of the mining industry requires integration between ecological accountability, reporting transparency, and community involvement as the main actors in the sustainable development process.
THE ROLE OF BUDGET PARTICIPATION IN ENHANCING MANAGERIAL PERFORMANCE OF LOCAL GOVERNMENT AGENCIES MEDIATED BY JOB SATISFACTION Irianto, Okto; Manuhutu, Fenty Yoseph; Mattulada, Andi; Muliati, Muliati; Jamaluddin, Jamaluddin; Usman, Ernawaty; Usman, Rudy
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.776

Abstract

Despite extensive research on budget participation and managerial performance, critical gaps remain regarding the psychological mechanisms through which participation influences performance, particularly in public sector contexts where fiscal decentralization is formal rather than operational. This issue is especially pronounced in Indonesian Special Autonomy regions, where substantial fiscal transfers coexist with persistent performance and accountability challenges. This study investigates whether behavioral engagement mechanisms or structural fiscal arrangements play a more decisive role in shaping managerial performance in Merauke Regency, South Papua. Using cross-sectional survey data from 346 structural officials across 26 government agencies and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM), the results show that budget participation significantly enhances job satisfaction (β = 0.326, p < 0.001) and managerial performance (β = 0.554, p < 0.001). Job satisfaction partially mediates this relationship, accounting for 21% of the total effect. In contrast, fiscal decentralization exhibits no significant effect on either job satisfaction or managerial performance. These findings highlight that, within transitional governance and Special Autonomy contexts, behavioral mechanisms embedded in participatory processes exert stronger influence on performance than formal structural decentralization. By demonstrating the limited effectiveness of fiscal decentralization in the absence of genuine operational autonomy, this study extends goal-setting theory and the two-factor theory to underexplored public-sector contexts. It provides policy-relevant insights for improving governance performance beyond structural reform alone.
DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES Nurhidayah, Nurhidayah; Masdar, Rahma; Usman, Rudy; Masruddin, Masruddin; Din, Muhammad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.825

Abstract

In addition to analyzing the impact of governance and human resource competencies on the effective deployment of information technologies for local government, this study also looks at organizational Inertia as a moderating factor that may amplify or diminish these effects. This study offers novelty by positioning Organizational Inertia as a moderating variable, a factor that has received limited attention in prior SIPD implementation studies. Saturated sampling techniques were employed to collect primary data from 76 employees of the Central Sulawesi Provincial Financial and Asset Management Agency involved in the implementation of the Local Government Information System. The study took a quantitative approach. WarpPLS 8.0 was used to analyze the data using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings demonstrated that there was no discernible impact of human resource competency. On the contrary, the success of system adoption is significantly impacted by Governance. Organizational Inertia, a moderating variable, strengthened the influence between independent and dependent variables. These results demonstrate that improving Governance is essential to the effective deployment of information technologies.
MEMAHAMI DAMPAK PARADOKSAL INOVASI ANGGARAN TERHADAP KINERJA MANAJERIAL DALAM KONTEKS NEGARA BERKEMBANG Okto Irianto; Fenty Yoseph Manuhutu; Andi Mattulada; Muliati Muliati; Rudy Usman
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19446

Abstract

Despite widespread promotion of budgetary innovation in developing countries, empirical evidence reveals contradictory performance outcomes that remain inadequately explained. This study investigates budgetary innovation's paradoxical effects on managerial performance in developing country public sectors. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data from 230 structural officials across 27 Indonesian government agencies in Merauke Regency (100% response rate), we find that budgetary innovation produces significant negative direct effects on managerial performance (β = -0.156, p = 0.013) while simultaneously generating equally strong positive indirect effects through enhanced job satisfaction (β = +0.156, p < 0.001), resulting in complete offsetting with near-zero net impact. Grounded in the Job Characteristics Model and Affective Events Theory, findings demonstrate that innovations disrupt performance through operational challenges, learning demands, and resource constraints while enhancing performance through improved work meaningfulness, autonomy, skill variety, and feedback mechanisms. The paradox reconciles contradictory evidence in existing literature and suggests public sector leaders should anticipate temporary performance decrements while deliberately investing in participatory implementation, comprehensive training, and satisfaction enhancement strategies to achieve net positive outcomes in resource-constrained developing country contexts.
Payment System Management to Prevent Fraud in Micro, Small, and Medium Enterprises (MSMEs) at Disa Olshop Rudy Usman; Andi Indriani Ibrahim; Muh Riswandi Palawa; Dina Faidahlya Putri Setiawan; Sawitri Setiati Hamdani; Dhiza Syafitri
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: Oktober 2025 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8191

Abstract

The development of e-commerce drives MSMEs to adopt digital payment systems, yet many still face fraud risks due to weak internal control mechanisms. This study aims to analyze how the payment system is managed by the MSME Disa Olshop in Palu City as a fraud prevention strategy. This research uses a qualitative approach with a phenomenological method, conducted through in-depth interviews with the business owner selected purposively. Data were analyzed thematically through transcription, coding, theme identification, and conclusion drawing. The findings indicate that the payment system remains manual and lacks verification technology, making it vulnerable to fraud such as fake transfer receipts. The absence of standard operating procedures and reliance on manual record-keeping increases the risk of financial loss. The business owner has acknowledged these weaknesses and is considering adopting digital systems such as QRIS and financial recording applications. This study concludes that strengthening the payment system through digital technology and internal controls is essential to prevent fraud and enhance consumer trust.
The Impact of Accountability and Transparency of Government Financial Reports on the Achievement of SDGs 2 in Indonesia Fitria Ramadhani; Muhammad Iqbal; Jurana Jurana; Rudy Usman
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3927

Abstract

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.
THE EFFECT OF TRUST AND PARTICIPATORY ATTITUDES ON VILLAGE FINANCIAL REPORTING TRANSPARENCY WITH THE PERCEPTION OF BUDGETARY FAIRNESS AS A MODERATING VARIABLE (A STUDY OF VILLAGES IN BALAESANG DISTRICT, DONGGALA REGENCY): Meilita, Findi; Usman, Rudy; Yamin, Nina Yusnita; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.54903

Abstract

Abstract This study aims to analyze the influence of public trust and participatory attitudes on the transparency of village financial reporting, with perceptions of budget fairness as a moderating variable. The study used a quantitative approach with a survey method in village communities in Balaesang District, Donggala Regency. The sample was determined using the Slovin formula with 100 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares with the help of WarpPLS. The results showed that public trust and participatory attitudes had a positive effect on the transparency of village financial reporting. Participatory attitudes had a more dominant influence than public trust. Perceptions of budget fairness did not act as a moderating variable in this relationship. Transparency of village financial reporting was more influenced by direct factors such as public trust and involvement than by assessments of budget fairness. The implications of this study indicate the importance of increasing public trust and participation in encouraging the transparency of village financial information. Village governments need to strengthen public communication and actively involve the community in the financial management process.  Keywords: Public Trust, Participation, Transparency, Budget Fairness, Village Financial Reporting.  
Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu Astrialestari Astrialestari; Rudy Usman; Masruddin Masruddin; Andi Mattulada Amir
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.402

Abstract

This study aims to analyze the effect of information technology utilization on regional financial accountability and to examine the moderating effect of human resource capacity in this relationship. The study was conducted in 30 Regional Apparatus Organizations (OPD) in Palu City, involving 60 respondents consisting of regional financial management officials. A quantitative approach was used through a survey method with purposive sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25. The results showed that the use of information technology had a positive and significant effect on regional financial accountability, as did human resource capacity. However, the results of the moderation analysis showed that human resource capacity did not act as a moderating variable in the relationship between the use of information technology and regional financial accountability. These findings indicate that both variables function as independent factors that directly affect regional financial accountability. This study is expected to contribute theoretically to the development of public sector accounting studies and provide practical considerations for local governments in improving financial management accountability through the optimization of information technology and the enhancement of human resource capacity.
Pengungkapan Corporate Social Responsibility (CSR) Digital dalam Membangun Legitimasi Sosial: Studi Netnografi pada Media Sosial PT Pertamina: Digital Corporate Social Responsibility (CSR) Disclosure in Building Social Legitimacy: A Netnographic Study of PT Pertamina’s Social Media Alicia Brigita Muhaling; Jezika Tumampa; Andi Zahra; Megawati; Jamalludin; Rudy Usman
Jurnal Kolaboratif Sains (Special Issue) Jurnal Kolaboratif Sains (JKS) - Juni 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11018

Abstract

Penelitian ini bertujuan untuk menganalisis pengungkapan Corporate Social Responsibility (CSR) PT Pertamina di media sosial untuk memahami pembentukan legitimasi sosial di era digital. Menggunakan pendekatan kualitatif dengan metode netnografi, penelitian ini melakukan pengamatan retrospektif terhadap akun Instagram (@pertaminapatraniaga.kalimantan) dan X (@03__nakula). Data yang dianalisis terdiri dari 2 unggahan utama bertema CSR lingkungan selama periode Januari hingga Desember 2025, dengan total 24 komentar publik yang dipilih secara purposive. Teknik analisis data menggunakan tiga tahapan pengodean sistematik (open, axial, dan selective coding). Hasil penelitian menunjukkan bahwa Pertamina secara strategis menggunakan media sosial untuk mendiseminasikan program lingkungan guna memperkuat hubungan timbal balik dengan masyarakat. Hasil penelitian menunjukkan bahwa Pertamina secara strategis menggunakan media sosial untuk mendiseminasikan program lingkungan sebagai upaya memenuhi harapan berbagai pihak yang berkepentingan sesuai dengan Teori Stakeholder. Temuan mengungkapkan bahwa seluruh konten yang diunggah berfokus pada tema lingkungan (100%), yang secara teoretis merupakan praktik Teori Legitimasi untuk menyelaraskan aktivitas perusahaan dengan nilai-nilai sosial masyarakat demi mendapatkan pengakuan publik. Dominasi respons positif dari warganet menunjukkan bahwa strategi komunikasi digital ini efektif dalam membangun citra baik dan memperkuat hubungan timbal balik dengan masyarakat. Penelitian ini menegaskan bahwa transparansi digital melalui media sosial merupakan instrumen vital bagi BUMN untuk mempertahankan legitimasi sosial dan mengelola ekspektasi pemangku kepentingan di era digital, sementara peneliti selanjutnya diharapkan memperluas cakupan platform dan jumlah data untuk memperoleh gambaran persepsi yang lebih komprehensif
Co-Authors Abdul Hakim Alicia Brigita Muhaling Alif Maulana, Alif Ananta, Hazel Nabil Andi Indriani Ibrahim Andi Mappanyukki Andi Mattulada Andi Mattulada Amir Andi Zahra Astrialestari Astrialestari Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal betty betty Cipta Vanesa Ludong Daud Ruranto Buntulabi Dg.Masese, Nur Fitriani Zziza Dhiza Syafitri Dina Faidahlya Putri Setiawan Ernawaty Usman Erwinsyah Faizal Azdar Faizal, Saskia Islamay Femilia Zahra Fenty Yoseph Manuhutu Fitria Ramadhani Furqan, Andi Chairil Indrisari, Rahayu Jamalludin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jezika Tumampa Kusuma, I Made Ari Manuhutu, Fenty Yoseph Marlon, Marlon Masruddin Mattulada, Andi Megawati Meilita, Findi Moh. Rifki Muh Riswandi Palawa Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Iqbal Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Novriyanti Nur Hikmah Nur Rahma NUR, MUFLIHA Nurdin, Jurana Nurhidayah Nurhidayah Okto Irianto Okto Irianto, Okto Pali, Fayza Parwati, Ni Made Suwitri Rahma Masdar Ramadhan, Sahrul Saleh, Fadli Moh. Sawitri Setiati Hamdani Sri Wahyuni Tanra, Andi Ainil Mufidah Yuldi Mile